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NY J84475

September 9, 2003

CLA-2-95:RR:NC:2:224 J84475


TARIFF NO.: 9507.90.6000

Mr. Brian Bono
Panalpina on 6 Continents
561 Airport South Parkway
Suite 100
Atlanta, GA 30349

RE: The tariff classification of a nylon fishing net from China

Dear Mr. Bono:

In your letter dated August 22, 2003, you requested a tariff classification ruling, on behalf of ZEBCO, Inc. your client.

You are requesting the tariff classification on an item that is described as a Sponge Bob Square Pants “Squirting Critter Net” toy. The product has a plastic pump handle that is used for sucking in and squirting water attached to a 6-sided metal wire draped with a nylon fishing net. Although the article is decorated with adhesive labels of the cartoon character Sponge Bob Square Pants, the item is functional as a fish net. Pictures were submitted, in lieu of a sample.

You have requested that the “Squirting Critter Net” be classified as a toy under HTS # 9503.90.0080, however the item is a totally functioning fish net. The fact that it is decorated with a toy like motif does not impact on its classification as a functional fish net in 9507.90.6000, HTS.

The applicable subheading for the “Squirting Critter Net” will be 9507.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other: fish landing nets, butterfly nets and similar nets. The rate of duty will be 5 % ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 646-733-3025.


Robert B. Swierupski

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